Study to quantify and analyse the VAT Gap in the EU Member States - 2015 Report

Case, Cpb, Capp, Cepii, Etla, Ifo, Ifs and Ihs

No 61, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: This report provides estimates of the VAT Gap for 26 EU Member States for 2013, as well as revised estimates for the period 2009-2012. It is a follow-up to the report “Study to quantify and analyse the VAT Gap in the EU-27 Member States”1, published in September 2013, and to the report “2012 Update Report to the Study to Quantify and Analyse the VAT Gap in the EU-27 Member States” 2, published in October 2014

Keywords: European Union; VAT; VAT gap; reveniu loss; fraud; tax evasion (search for similar items in EconPapers)
Pages: 64 pages
Date: 2015-10
New Economics Papers: this item is included in nep-iue
References: View complete reference list from CitEc
Citations: View citations in EconPapers (8)

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